Sales and Use Tax Annotations

Annotation 440.1605

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1605 Pump Aids. Pumping aids are added to concrete mixers at the job sites to improve pumpability. Pumping aids are consumed during the pumping process and are manufacturing aids as set forth under Regulation 1525. If title to the wet concrete passes to the purchaser after delivery from the truck, the pumping aids have already been consumed by the seller and they are not resold to the purchaser even if the seller includes a separate charge for that delivered wet concrete for its overhead cost of pumping aids. 10/8/91.